Using software to detect improper transactions are techniques that have grown in importance for fraud examiners. This book provides fraud examiners and auditors with step-by-step guidance on using data extraction and software to detect and prevent fraud. Its implementation guidance is supplemented by more than 60 case studies. Plus, it enables readers to use data to identify known and unknown symptoms of fraud. Auditors and fraud examiners will discover how to leverage data analysis as a powerful tool to detect and prevent fraud from occurring in any organization.

Accompanied by educational software by ACL, a leading data analysis and fraud detection software provider, the book's practical approach clearly shows auditors how an organization already using computer-assisted audit tools and techniques (CAATTs) can progress to the next level by developing approaches to prevent and detect fraud.

As the research arm of The IIA, The Foundation provides groundbreaking research conducted by thought leaders in the profession. Through initiatives that explore current issues, emerging trends, and future needs, The Foundation has been a driving force behind the evolution of the profession.